Scientific Research approval granted to a college unit enabling tax deductions for qualifying research expenditure.
Central Government approved Sri Paripoorna Sanathana Charitable Trust's college unit as a qualifying University, college or other institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for Scientific Research, issued under rules 5C and 5E of the Income tax Rules. The notification takes effect from Gazette publication with retrospective application from the previous year 2024 25 and includes an explanatory memorandum certifying no adverse effect from retrospective operation.

De-notification of SEZ land reduces notified area to facilitate infrastructure while complying with statutory approvals and land-use guidelines.
The Central Government de-notifies 2.16 hectares from the Special Economic Zone at Plot No. 3, Kalwa TTC Industrial Area, reducing the SEZ to 17.80 hectares under the proviso to sub-section (1) of section 4 of the SEZ Act and rule 8 of the SEZ Rules. The deletion follows the developer's proposal, State Government approval, and the Development Commissioner's recommendation; the de-notified land will be used for infrastructure to support the SEZ's objectives and will conform to State land use guidelines.

Supply exclusion between specified registered persons narrowed, while supplies received by metal scrap dealers remain subject to notification.
The notification inserts clause (d) to include registered persons receiving metal scrap under Chapters 72-81 from other registered persons, and substitutes the third proviso to state that the notification does not apply to supplies between persons specified under clauses (a)-(d) of sub-section (1) of section 51, except as regards the person referred to in clause (d).

Exclusion for metal scrap supplies removes the earlier notification's application, clarifying GST treatment for scrap suppliers.
A proviso is inserted into G.O. Ms. No. 6/A1/CT/2017 excluding persons engaged in the supply of metal scrap classified under Chapters 72-81 of the First Schedule to the Customs Tariff Act, 1975 from the operation of that notification; the amendment is effective from 10 October 2024.

Late fee waiver for delayed filing of nil TDS GST returns removes excess penalty and waives fees for nil months.
A waiver is provided for late fee payable under the Puducherry GST Act by registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for June 2021 onwards: late fee in excess of a specified daily amount is waived up to an overall cap, and the entire late fee is waived where the return shows nil State tax deducted at source. The notification supersedes the earlier 2021 notification and is deemed effective from 1 November 2024.

Rectification procedure for input tax credit orders enables electronic applications where credit later becomes eligible and no appeal exists.
Notifies a special procedure for rectification of orders confirming demand for alleged wrongful availment of input tax credit where such credit is now available under later eligibility provisions and no appeal has been filed. Affected registered persons must electronically apply on the common portal within the prescribed window, upload the prescribed pro forma, and the authority that issued the original order shall decide and issue a rectified order and upload a summary of the rectified order using the designated formats. Principles of natural justice must be observed if rectification adversely affects the person.

Waiver of interest and penalty: payment deadlines set for specified classes of registered persons to qualify for relief.
Notification fixes dates for payment to qualify for waiver of interest and penalty for two classes of registered persons: (i) those issued a notice, statement or order-payment permitted up to 31-03-2025 to obtain the waiver; and (ii) those issued a notice under the assessment procedure whose tax is re-determined by a proper officer pursuant to appellate direction-payment permitted until the date ending on completion of six months from issuance of the re-determination order. Notification is effective from 1 November 2024.

Extension of SEZ hybrid working permission under rule 43A(3), delaying the prior expiry and preserving the existing regime.
The Central Government amends the Special Economic Zones Rules, 2006 by substituting the terminal date in rule 43A(3), thereby extending the period during which the rule's permissions and conditions for hybrid working continue to operate; the amendment is made under the Special Economic Zones Act and comes into force on publication in the Official Gazette.

Input Service Distributor rules and machine registration penalties are tightened under the Uttar Pradesh GST amendment.
The Uttar Pradesh Goods and Services Tax Act, 2017 is amended to redefine Input Service Distributor and to substitute section 20 governing distribution of input tax credit by such distributor. The amended scheme requires registration, prescribes distribution of State tax and integrated tax credit in the manner and within the limits provided by law, and regulates the treatment of credit for specified services received on behalf of distinct persons. It also inserts a penalty for breach of the notified special procedure for registration of machines used in manufacture of goods, with seizure and confiscation consequences subject to the stated proviso.

GST amendment framework reshapes tax recovery, input credit, refund and appeal rules for Uttar Pradesh businesses.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2024 revises levy, credit, recovery, refund, appeal and anti-profiteering provisions to align the State GST law with recent GST changes. It introduces un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption within section 9, creates section 11A for non-recovery of tax not levied or short-levied due to a generally prevalent practice, and inserts section 74A for tax determination for Financial Year 2024-25 onwards with notice, limitation, penalty and payment mechanisms. It also amends input tax credit, refund restrictions, TDS returns, appellate procedure, section 128A waiver, and Schedule III entries for co-insurance and reinsurance services.

Tariff exemption for yellow peas extended to preserve basic customs duty and agricultural infrastructure cess relief for imports.
Notification No. 49/2024 Customs amends Notification No. 64/2023 Customs to extend the temporal scope of the exemption from basic customs duty and agricultural infrastructure and development cess on imports of Yellow Peas (HS 0713 10 10) by substituting the earlier terminal date with a later date; the amendment takes effect from the commencement date specified in the notification and operates as a time limited modification of the existing tariff concession.

Quantitative restriction on low ash metallurgical coke imports imposed; country-wise import authorisations required for the specified period.
Country-wise quantitative restrictions on imports of Low Ash Metallurgical Coke (HS 27040020/30/40/90) with ash below 18% are imposed as "Restricted" items, permitted only against DGFT import authorisations for 01.01.2025-30.06.2025; high-ash coke (>18%) is excluded. Specific country-wise quarterly quotas are prescribed; imports must clear through EDI ports, QR will be monitored quarterly, quarter limits cannot be exceeded, unused Quarter 1 allocation may be carried to Quarter 2, and exhausted-country residual use is allowed. Further modalities and DGFT authorisation procedures will be notified.

Anti-dumping duty on digital offset printing plates imposed with producer- and origin-specific rates, effective for five years.
Imposes a definitive anti-dumping duty on Digital Offset Printing Plates from China PR, Japan, Korea RP, Vietnam and Taiwan, with producer- and origin-specific rates set in the Table, payable in Indian currency; excludes waterless CtP Plates for specialised non-paper printing, applies under section 9A of the Customs Tariff Act read with rules 18, 20 and 23, and is effective for five years with exchange rate determination as per section 14 of the Customs Act.

Biometric Aadhaar Authentication enabled for GST registration; designated facilitation centres to perform authentication, photo and document verification.
Notification designates Facilitation Centres and addresses to perform biometric-based Aadhar authentication, photograph capture, and verification of original documents uploaded with GST registration applications for applicants within the specified jurisdictional areas, under the proviso to sub-rule (4A) of rule 8 of the Arunachal Pradesh GST Rules, 2017; centres are mapped to Superintendent (Tax & Excise) and Deputy Commissioner offices and the notification specifies its commencement date for administrative implementation.

Withdrawal of recognition: stock exchange permitted to exit and recognition to be withdrawn upon gazette notification.
SEBI permitted the Indian Commodity Exchange Limited to exit as a stock exchange and issued directions for the consequent withdrawal of recognition under the Securities Contracts (Regulation) Act, the withdrawal to take effect from the date of publication of the Notification in the Official Gazette; this follows earlier proceedings including a prior withdrawal order set aside by the appellate tribunal and the exchange's request for relaxation or voluntary surrender.

Appointment to Advance Ruling body: member substituted, replacing one Joint Commissioner with another on the GST panel.
The Government amends the constituting notification for the Kerala Authority for Advance Ruling to substitute the member named in Serial No.2, replacing Shri. Abdul Latheef K, Joint Commissioner (Audit), Thrissur, with Shri. Mansur M I, Joint Commissioner (Audit), Kottayam, thereby appointing Shri. Mansur M I as a member in place of Shri. Abdul Latheef K under the statutory powers referenced.

De-notification of SEZ land reduces zone area after statutory approvals and state concurrence and development commissioner recommendation.
Central Government de-notifies a portion of the Special Economic Zone at Nanakramguda Village, Telangana, under the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, following a proposal by M/s. Phoenix Tech Zone Private Limited, recommendation by the Development Commissioner, and State Government concurrence; the de-notified parcels will be used for infrastructure aligned with the SEZ's objectives and State land use guidelines, and the notification records the survey numbers and resultant revised area.

Common Adjudicating Authority centralizes adjudication of specified show cause notices against HD Hyundai Construction Equipment India Pvt. Ltd.
An officer is appointed as Common Adjudicating Authority to exercise the powers and duties of the originally named proper officers for specific show cause notices issued against M/s HD Hyundai Construction Equipment India Pvt. Ltd., consolidating adjudication and finalization of provisional assessment under the Customs Act.

Import policy extension for Yellow Peas: duty free entry without MIP, subject to online registration and B/L condition.
Import of Yellow Peas under ITC(HS) Code 07131010 is Free without Minimum Import Price and without port restriction, subject to registration under the online Import Monitoring System, and applies to consignments with the Bill of Lading (Shipped on Board) issued on or before the extended cut off; all other terms of earlier notifications remain unchanged.

SGST reimbursement framework expands for eligible units with revised definitions, policy-linked applicability, and longer mega project incentives.
The amendment scheme revises the principal SGST reimbursement framework for eligible units in Assam by aligning the definition of industrial categories with the extant Industrial and Investment Policy of Assam, 2019, and by providing that changes in that policy apply mutatis mutandis to the reimbursement scheme. It also extends the reimbursement period for eligible mega project units to 15 years, subject to a maximum of 100% of fixed capital investment, and preserves 100% SGST reimbursement for qualifying intra-State supplies after utilisation of available input tax credit, subject to the prescribed ceiling and time limit.